SCHEDULE 1

Regulation 9(1)

PART Ibenefit claimed and other benefit which may be treated as if claimed in addition or in the alternative

Annotations:
Amendments (Textual)
F17

Words in Sch. 1 Pt. I substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 25, Sch. Pt. VI

F18

Words in Sch. 1 Pt. I substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 24, Sch. Pt. V

Benefit Claimed

Alternative benefit

(1)

(2)

F7Incapacity benefit

F7Severe disablement allowance.

F13...

F13...

Severe disablement allowance

F8Incapacity benefit.

F14...

F14...

F9Incapacity benefit for a woman

F9Maternity allowance.

Severe disablement allowance for a woman

Maternity allowance.

F23Employment and support allowance for a woman

F23Maternity allowance.

Maternity allowance

F10Incapacity benefitF24, severe disablement allowance or employment and support allowance

A retirement pension of any category

Widow's benefit F20or bereavement benefit.

A retirement pension of any category

A retirement pension of any other category F22, a shared additional pensionF1or graduated retirement benefit.

F11An increase of incapacity benefit.

An increase of severe disablement allowance.

Attendance allowance

An increase of disablement pension where constant attendance is needed.

An increase of disablement pension where constant attendance is needed

Attendance allowance F3or disability living allowance.

An increase of severe disablement allowance

F12An increase of incapacity benefit.

Income support

F6... F5... or a F21carer’s allowance.

F2Widow’s benefitF19or bereavement benefit

F2A retirement pension of any category or graduated retirement benefit.

F4Disability living allowance

Attendance allowance or an increase of disablement pension where constant attendance is needed.

Attendance allowance or an increase of disablement pension where constant attendance is needed

Disability living allowance.

F16F17Disabled persons' tax credit

F18Working families' tax credit.

F18Working families' tax credit

F17Disabled persons' tax credit.

In this Part of this Schedule–

  1. a

    references to an increase of any benefit (other than an increase of disablement pension where constant attendance is needed) are to an increase of that benefit in respect of a child or adult dependant;

  2. b

    widow's benefit” means widow's benefit under Chapter I of Part II of the Social Security Act 1975 and benefit by virtue of section 39(4) of that Act corresponding to a widow's pension or a widowed mother's allowance.

PART IIinterchange of claims for child benefit with claims for other benefits

Regulation 9(2) and (3)

  • F15...

  • Guardian's allowance

  • Maternity allowance claimed after confinement

  • Increase for child dependant by virtue of sections 41, 49 and 64 of the Social Security Act 1975, or regulations made under section 39(4) of that Act.